论文部分内容阅读
先进的制造技术虽然提高了企业的市场竞争力,但也暴露了企业传统的成本管理模式的缺陷和不足,如传统成本管理以单一的工时作为制造费用分配的基准,这就会导致一些技术含量低且生产量较高的产品的成本偏高,无法获得产品的真实成本信息,这就给企业的成本管理带来了较大的困难。因此,企业要了解现代制造技术对成本管理的影响,并在此基础上采取有效的应对措施,以提高企业的管理水平,促进企业的良好发展。
Although advanced manufacturing technology improves the market competitiveness of enterprises, it also exposes the defects and shortcomings of the traditional cost management mode of enterprises. For example, the traditional cost management takes the single man-hour as the benchmark of manufacturing cost allocation, which leads to some technical content The high cost of low and high-yield products can not get the real cost information of the products, which brings great difficulties to enterprise cost management. Therefore, enterprises should understand the impact of modern manufacturing technology on cost management and take effective measures to improve the management level of enterprises and promote the good development of enterprises.